Dhir Global Industries P. Ltd. Versus Commissioner of C. Ex., Gurgaon

2016 (11) TMI 920 - CESTAT CHANDIGARH

Confiscation of goods - imposition of redemption fine and penalty - Clandestine removal - non-accountal in their statutory records - Held that: - It is a evidence on records that on 1-10-2010, the search was conducted and seized goods were not accoun .....

ant for clearance to M/s. Giovani Fashions Ltd. and for export. Further, it is also an evidence on the records that at the end of M/s. Giovani Fashions Ltd. during search nothing incriminating was found. In that circumstances, without any corroborati .....

. Later on, 1-10-2010 the Jurisdictional Commissionerate again conducted a search on the factory premises of the appellant and found that goods worth ₹ 67,14,383/- were lying in their factory meant for DTA clearances and goods worth ₹ 6,0 .....

,127/- were seized which were manufactured by the appellant and sent to M/s. Giovani Fashions Ltd. Later on, a show cause notice was issued to the appellant as well as M/s. Giovani Fashions Ltd. for confiscation of the seized goods and to demand duty .....

ication as the seized goods was cleared on payment of duty, the goods were held liable for confiscation for non-accountal in their statutory records. Consequently, the redemption fine of ₹ 2 lac was imposed and penalty of ₹ 3 lac also imp .....

they could not enter the goods seized in their statutory records when the search was conducted on 1-10-2010. It is further submitted that goods have been cleared on payment of duty and there was no mala fide intention of the appellant not to pay dut .....

. 6. In this case the appellant is challenging the confiscation of the goods consequently redemption fine and penalty are also in challenge. It is a evidence on records that on 1-10-2010, the search was conducted and seized goods were not accoun .....